TRA MAKES NEWS HAPPEN

• ▾

  CASE OF THE WEEK – After-tax Not New But Nuanced

  May 29, 2026 - Explore the pros and pitfalls of after-tax 401(k) contributions, including higher savings potential, mega backdoor Roth opportunities, and key testing and compliance considerations. Continue
• ▾

  CASE OF THE WEEK – Roth Matching Contribution

  May 22, 2026 - Understand how SECURE Act 2.0 allows 401(k) plans to offer Roth employer contributions, including key rules, tax treatment, and considerations for plan sponsors. Continue
• ▾

  Plan Sponsors Ask…

  May 19, 2026 - Fidelity data shows rising Roth 401(k) contributions among younger workers, with growing adoption by Gen Z and Millennial participants. Continue
• ▾

  CASE OF THE WEEK – Substantially Equal Periodic Payments (SEPPs)

  May 15, 2026 - Learn how substantially equal periodic payments, SEPPs, can help IRA owners under age 59½ avoid the 10 percent early withdrawal penalty, including key rules and requirements. Continue
• ▾

  Ensuring Effective Governance, Fiduciary Compliance and Clear Documentation

  May 12, 2026 - Best practices for retirement plan committee meetings, including governance structure, fiduciary compliance, and clear, defensible documentation. Continue
• ▾

  CASE OF THE WEEK – Form 990-T

  May 8, 2026 - Understand why retirement plans may need to file Form 990-T, what creates UBTI, and who is responsible for filing and paying any required taxes. Continue
• ▾

  Plan Sponsors Ask…

  May 5, 2026 - Learn how alternative investments may fit within a 401(k) plan, with insights on regulation, participant impact, and fiduciary risk. Continue
• ▾

  CASE OF THE WEEK – Age 60 – 63 Catch-up Limits

  May 2, 2026 - Clarify whether a 401(k) participant turning age 64 in 2026 qualifies for the enhanced SECURE 2.0 age 60–63 catch-up contribution and what limits still apply. Continue
• ▾

  Targeted Plan Communications Can Help Improve Employee Engagement and Retirement Outcomes

  April 28, 2026 - Personalized retirement plan communications drive higher engagement, stronger participation, and better outcomes across today’s diverse workforce. Continue
• ▾

  CASE OF THE WEEK – Terminating SIMPLE IRA and Waiver of 2 year penalty

  April 24, 2026 - Explains how SIMPLE IRA assets rolled into a new safe harbor 401(k) are treated when the plan ends mid-year before the two-year rule is met. Continue